Outose Concept manufactures small tables in its Processing Department Direct materials are added at the initiation of the production cycle and must be bunded in singie kits for each unit Conversion costs are incurred evenly throughout the production cycle Before inspection some units are spoiled due to non detectible materials defects. Inspection occurs when units are 50% converted Spoiled units generally constitute 4of the good units. Data for December 2015 are as follows 22.000 units 76 000 units WIP beginning inventory 12/1/2015 Direct materials (100% complete) Conversion costs (75% complete) Started during December Completed and transferred out 12/31/2015 WIP ending inventory 12/31/2015 Direct materials (100% complete) Conversion costs (65% complete) 72 000 units 18.000 units Costs for December WIP, beginning inventory Direct materials Conversion costs Direct materials added Conversion costs added $ 150.000 76.800 222.400 290.000 What is the number of total spoiled units? 10.200 units 5.120 units What is the number of total spoiled units? 10,200 units 5,120 units 8,000 units 2,880 units